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NY M81520




April 24, 2006

CLA-2-96: RR: NC: SP: 231 M81520

CATEGORY: CLASSIFICATION

TARIFF NO.: 9614.20.1500

Stefan Kollasch
Product Manager
Piparette Pty Ltd
Level 5, 300 Adelaide St
Brisbane QLD 4000
Australia

RE: The tariff classification of auto-loading Revolutiontm pipes from China.

Dear Mr.Kollasch:

In your letter dated March 16, 2006 you requested a tariff classification ruling.

The two pipes that are the subject of this inquiry are similar variations of the Revolutiontm pipes, to be manufactured as parts of the Piparettetm Tobacco Smoking System, which was the subject of a Headquarters Ruling Letter, dated June 7, 2005, (File Number 967666). The inquirer has indicated that the instant pipes differ somewhat from the Revolution pipes that were ruled upon in the June 7th ruling letter, in that the new models have received additional design modifications to facilitate their operation. The classification of pipe tobacco, filter modules and other components that may be imported with these items will be according to HQRL 967666.

The “Piparettetm Revolutiontm “Autoloader 1” is approximately 4-3/4 inches long and 1.0 inch wide at its widest point, and consists of various separable pipe parts. The pipe parts consist of a circular wooden bowl that is hinged to a metal and plastic housing, a plastic filter housing, a filter module with a disposable tube-shaped cellulose acetate filter, a plastic topside tobacco storage vessel with an attached metal containment lid and a disposable thermoplastic polypropylene mouthpiece. The pipe has an auto-loading feature and requires specially prepared tobacco (i.e. tea-leaf size cut tobacco) for its operation. When carried, the pipe has two basic positions. For simple transport in a pocket or case, the tobacco storage unit, which is hinged to the pipe at the bowl end, lies parallel on top of the pipe, along its length (“storage/carry position”). In preparing the pipe for smoking, the operator would lift the end of the storage unit near the end of the pipe stem (i.e., the unhinged end), so that the tobacco storage unit is positioned perpendicular to the length of the pipe and directly over the pipe bowl (“loading position”). Raising the storage unit into the loading position aligns an opening the unit directly over the open top of the pipe bowl, allowing the pipe tobacco to be loaded into the bowl by tapping on the unit. Returning the storage unit to its original position along the top of the pipe stem closes the end of the storage unit and leaves the pipe bowl fully charged and ready for lighting.

The Piparettetm Revolutiontm “Autoloader 2” is approximately 4-3/4 inches long and 1.0 inch wide at its widest point, and consists of various separable pipe parts. The pipe parts consist of a wooden oval shaped bowl that is hinged to a metal and plastic housing, a filter module with a disposable tube-shaped cellulose acetate filter, a disposable tube-shaped cellulose acetate filter, a plastic side-mounted tobacco storage unit with an attached metal containment lid and a disposable thermoplastic polypropylene mouthpiece. The pipe has an auto-loading feature and requires specially prepared tobacco (i.e. tea-leaf size tobacco) for its operation. When carried, this pipe has three basic positions. For simple transport in a pocket or case, the tobacco storage unit, which encases the pipe bowl, lies parallel on the side of the pipe, along its length (“storage/carry position”). To load the wooden bowl with tobacco, the operator would hold the pipe assembly so that the tobacco storage unit will be positioned on the left side of the pipe assembly. The storage unit would then be rotated upward until perpendicular to the length of the pipe (“loading position”). This maneuver opens the storage unit directly over the pipe bowl, permitting the bowl to accept tobacco from the storage unit. The storage unit would then be rotated 180 degrees to a perpendicular position, directly below the pipe bowl (“smoking position”). This maneuver closes access to the tobacco storage unit and exposes the open pipe bowl in an upward position for smoking.

The applicable subheading for the Piparettetm Revolutiontm “Autoloader 1” and “Autoloader 2” pipes, will be 9614.20.1500, Harmonized Tariff Schedule of the United States (HTSUS) which provides for smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: Pipes and pipe bowls: Of wood or root: Other. The rate of duty will be 0.4 ¢ each + 3.2% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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